publication . Part of book or chapter of book . 2009

Accounting conservatism in Europe: Insights in the degree of balance sheet conservatism and earnings conservatism in financial statements of European companies during the period 1991-2005

Brouwer, Remco;
Open Access English
  • Published: 01 Jan 2009
  • Publisher: Erasmus University Rotterdam
  • Country: Netherlands
Abstract
textabstractThis study investigates how the degree of accounting conservatism in the financial statements of European companies evolves over time during period 1996-2005. This study concludes that the financial statement information of European companies shows a certain degree of balance sheet conservatism and earnings conservatism during period 1991-2005; this degree of balance sheet conservatism and earnings conservatism evolves over time. The research findings do not indicate that the introduction of IFRS has reduced the differences in the degree of balance sheet conservatism and earnings conservatism between European companies reporting according to IFRS. Fi...
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free text keywords: Europe, accounting, balance sheets
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Part of book or chapter of book . 2009
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